The Law of Collateral Inheritance, Legacy and Succession Taxes, Embracing the American and Many English Decisions, with Forms for New York State, and an Appendix Giving the Statutes of New York, Pennsylvania, Maryland, and ConnecticutL. K. Strouse & Company, 1890 - 22 halaman |
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Halaman 21
... enjoyment , and as it was thought just and reasonable that the amount of the premium should bear a certain proportion to the value of the subject en joyed , it is fixed at a certain per centum upon the value of the whole estate ...
... enjoyment , and as it was thought just and reasonable that the amount of the premium should bear a certain proportion to the value of the subject en joyed , it is fixed at a certain per centum upon the value of the whole estate ...
Halaman 127
... enjoyment of the tenant in remainder . * ( b ) . Maryland and Connecticut . - By the Mary- land statute the court having jurisdiction over the ' collateral inheritance tax is empowered , in its discre- tion , and at such time as it ...
... enjoyment of the tenant in remainder . * ( b ) . Maryland and Connecticut . - By the Mary- land statute the court having jurisdiction over the ' collateral inheritance tax is empowered , in its discre- tion , and at such time as it ...
Halaman 128
... enjoyment after the expiration of one or more life - estates or a period of years , the tax on such estate shall not be payable or interest begin to run until the person or persons lia- ble for the same shall come into actual possession ...
... enjoyment after the expiration of one or more life - estates or a period of years , the tax on such estate shall not be payable or interest begin to run until the person or persons lia- ble for the same shall come into actual possession ...
Halaman 130
... enjoyment after the expiration of one or more life - estates or period of years , it shall and may be lawful for the parties so liable for such tax to elect to wait their coming into the actual possession of the estate or prop- erty ...
... enjoyment after the expiration of one or more life - estates or period of years , it shall and may be lawful for the parties so liable for such tax to elect to wait their coming into the actual possession of the estate or prop- erty ...
Halaman 131
... enjoyment , the same shall be received at the then valuation of the legacy or devise , deducting the value of the life - estate or term of years . 1 See Com's . App . ( Cooper's Est . ) , 127 Pa . St. 435 ; Com's . App . ( Fagely's Est ...
... enjoyment , the same shall be received at the then valuation of the legacy or devise , deducting the value of the life - estate or term of years . 1 See Com's . App . ( Cooper's Est . ) , 127 Pa . St. 435 ; Com's . App . ( Fagely's Est ...
Edisi yang lain - Lihat semua
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... Benjamin Franklin Dos Passos Pratinjau tidak tersedia - 2018 |
The Law of Collateral and Direct Inheritance, Legacy and Succession Taxes ... Benjamin Franklin Dos Passos Pratinjau tidak tersedia - 2015 |
Istilah dan frasa umum
accrues administrator or trustee amount annuities Appendix appointment appraiser assessed Atty.-Gen bequest bond centum Chapter cited collateral inheritance tax Com's Commonwealth contingent Cooper's corporations county treasurer debts deceased decedent decedent's death deducting devise district attorney domicile duty entitled erty executor or administrator exempt foreign grantor heirs held imposed intestacy intestate laws July 27 jurisdiction legacy act legatee letters testamentary liable lien lineal descendant Matter of Astor Matter of Cager Matter of Clark Matter of Enston Matter of McPherson Matter of Vanderbilt Mellon's App N. Y. Daily Reg N. Y. Law Jour N. Y. St N. Y. Supp non-resident paid passing pay the tax payable payment Penn Pennsylvania personal estate personal property Phila proceedings proper county real estate remainderman statute succession tax supra Surr surrogate surrogate's court taxable taxation tenant thereof tion treasurer or comptroller vested York
Bagian yang populer
Halaman 266 - State, or by deed, grant, sale or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Halaman 11 - ... and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person dying after the time appointed for the commencement of...
Halaman 242 - After the passage of this act all property which shall pass by will or by the intestate laws of this state, from any person who may die seized or possessed of the same while a resident of this state...
Halaman 242 - Laws repealed. - Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is repealed.
Halaman 242 - ... shall be fined not less than two hundred and fifty dollars nor more than five hundred dollars...
Halaman 249 - That any appraiser appointed by virtue of this act who shall take any fee or reward from any executor, administrator, trustee, legatee, next of kin or heir of any decedent, or from any other person liable to pay said tax or any portion thereof, shall be guilty of a misdemeanor...
Halaman 249 - ... shall have jurisdiction to hear and determine all questions in relation to the tax arising under the provisions of this act...
Halaman 242 - The repeal of a law or any part of it specified in the annexed schedule shall not affect or impair any act done, or right accruing, accrued or acquired...
Halaman 245 - Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in lieu...
Halaman 242 - ... be asserted, enforced, prosecuted or inflicted as fully and to the same extent as if such law had not been repealed...